The tariff classification of “Regular Plastic Cement” from Canada

N296739 June 1, 2018 CLA-1-32:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3214.10.0020 Ms. Linda Noel Soprema, Inc. 1688 J-B Michaud Drummondville, N/A J2C8E9 Canada RE: The tariff classification of “Regular Plastic Cement” from Canada Dear Ms. Noel: In your ruling request dated May 4, 2018, you requested a tariff classification ruling on “Regular Plastic Cement.” Your submission indicates that the product at issue is a mastic used to seal flashings, vents, upstands, and other roof components, as well as to repair various joints, holes, and cracks. “Regular Plastic Cement” is black in color, applied with a trowel, and will be imported in 300 milliliter, 4 kilogram, 10 kilogram, and 20 kilogram containers. The applicable subheading for “Regular Plastic Cement” will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other. The general rate of duty will be 3.7% ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division